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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 杜榮瑞 | |
dc.contributor.author | Chin-Yen An | en |
dc.contributor.author | 安金彥 | zh_TW |
dc.date.accessioned | 2021-06-16T06:58:12Z | - |
dc.date.available | 2014-07-29 | |
dc.date.copyright | 2014-07-29 | |
dc.date.issued | 2014 | |
dc.date.submitted | 2014-07-17 | |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/57690 | - |
dc.description.abstract | 採用權益誘因的目的,在使經理人與股東目標趨於一致,以期降低代理成本,然而,卻也增加了經理人盈餘管理的程度,從而提高了審計風險。本研究探討權益誘因是否會增加盈餘管理的程度,並進一步地從查核人員角度切入,探討權益誘因是否會直接提高會計師的公費水準。
本研究實證結果發現:權益誘因與盈餘管理呈現正相關,亦即當經理人薪酬的決定,包含權益誘因的比例越高,盈餘管理的程度越高。其次,當盈餘管理程度越高,公費水準也較高,隱含會計師會評估盈餘管理的風險而增加其公費。此外,並未發現權益誘因與審計公費有直接之關聯。本研究認為,或許係因會計師公費之決定,是透過盈餘管理而影響,而非直接由權益誘因影響所致,亦即,會計師在決定其公費水準時,並不僅考量到經理人薪酬中所包含權益誘因的程度不同而有所不同。 | zh_TW |
dc.description.abstract | This thesis examines the relationship among equity incentive, earnings management, and audit fees. Using 3,396 firm-year observations of firms in the U.S., the empirical analysis shows that the proportion of equity incentive in CEO compensation is positively associated with the degree of earnings management; the latter is also positively associated with audit fees. Further, the proportion of equity incentive only affects audit fees indirectly through the effect of earnings management, but it does not directly affects audit fees. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T06:58:12Z (GMT). No. of bitstreams: 1 ntu-103-R01722021-1.pdf: 599695 bytes, checksum: 2596afe382fec0ad9c0ba863a3ec5386 (MD5) Previous issue date: 2014 | en |
dc.description.tableofcontents | 誌謝 I
摘要 II ABSTRACT III 目錄 IV 表目錄 V 圖目錄 VI 第一章、緒論 1 第一節、研究背景與動機 1 第二節、研究架構 3 第二章、文獻探討與假說發展 5 第一節、權益誘因與盈餘管理之關聯 6 第二節、盈餘管理與公費水準之關聯 7 第三節、權益誘因與公費水準之關聯 9 第三章、研究方法 11 第一節、樣本選取與資料收集 11 第二節、實證模型與變數衡量 13 第四章、實證結果與分析 22 第一節、敘述統計 22 第二節、權益誘因與盈餘管理之關聯 29 第三節、盈餘管理與公費水準之關聯 31 第四節、權益誘因與公費水準之關聯 33 第五節、敏感性分析 37 第五章、結論與建議 47 第一節、結論 47 第二節、研究限制 48 第三節、研究建議 48 參考文獻 49 | |
dc.language.iso | zh-TW | |
dc.title | 權益誘因、盈餘管理與公費水準關聯性之研究 | zh_TW |
dc.title | The Relationship among Equity Incentive, Earnings Management and Audit Fees | en |
dc.type | Thesis | |
dc.date.schoolyear | 102-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 許文馨,陳政芳 | |
dc.subject.keyword | 權益誘因,盈餘管理,公費水準, | zh_TW |
dc.subject.keyword | equity incentive,earnings management,audit fees, | en |
dc.relation.page | 53 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2014-07-18 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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